1. This common order shall dispose of all the aforesaid three references made under section 256(1) of the Income-tax Act, 1961 ("the Act"), at the instance of the Revenue.

2. The relevant assessment years in Reference No. 88 of 1980 are 1973-74 and 1974-75. The assessment year in Reference No. 41 of 1980 is 1975-76. In Reference No. 89 of 1980, the relevant assessment years are 1976-77 and 1977-78.

3. There is one common question of law involved in all these assessment years in respect of which these three references have been made and that is with regard to the exemption claimed by the assessee under section 10(19A) of the Act in respect of the rental income earned by the assessee during these assessment years from a part of the official residence known as Umed Bhawan, Kota, let out by the assessee while retaining the remaining portion of Umed Bhawan for self-occupation. The question is, whether the assessee is entitled to the benefit of exemption from income-tax under section 10(19A) of the Act in respect of the rental income so earned from a part of the palace known as Umed Bhawan. There is one more question only in respect of the assessment year 1973-74 relating to the a